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bankruptcy (K2)<br />A legal action which leads to the control of the property of an insolvent debtor for the benefit of creditors. After the court has appointed a receiver, the debtor can make an offer to his or her creditors.
<strong>SF</strong> – Within CommonLine file specifications, loan type code used to indicate a subsidized Federal Stafford Loan.
impost (H2) A tax or duty.
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countercyclical policy (E3)<br />Government policy to reduce fluctuations in government spending which has to be such as to restore the economy to an equilibrium path, the trend line through cyclical fluctuations. Since 1933 Sweden has been the best-known user of such policies but in the 1950s, when DEMAND MANAGEMENT was believed to be a possible art, many Western economies used monetary, fiscal and other policies to reduce fluctuations in the gross domestic product and in employment. In less developed countries it is more difficult to have successful countercyclical measures: fluctuations in climate and in export demand (which are of central importance to primary producers) cannot be controlled by governments. Also, poverty itself is more a product of long-run factor shortages than deficiency in home demand, and taxation and expenditure affect a smaller percentage of the population.<br /><em>See also:</em> investment reserve system; Swedish budget <br /><em>Reference</em><br />Baumol, WJ (1961) 'Pitfalls in contracyclical policy: some tools and results',
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